# Supplementary Provisions, Article 35-3-4, paragraph (1), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/suppl-3251-226/art-35-3-4/par-1. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

How the wording of Supplementary Provisions, Article 35-3-4, paragraph (1) (附則第三十五条の三の四第一項) changed with each amendment, and how it will change.

- Law: Local Tax Act (地方税法) — https://japanlaw.org/en/local-tax-act
- Provision: Supplementary Provisions, Article 35-3-4, paragraph (1) (附則第三十五条の三の四第一項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3-4/par-1 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-35-3-4/par-1)
- The law's amendments: https://japanlaw.org/en/local-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 2 of 2026

- State: In force

Japanese:

> 道府県は、未成年者口座を開設している個人について、契約不履行等事由が生じ、租税特別措置法第三十七条の十四の二第八項の規定の適用を受けたときは、同項第一号に掲げる金額から同項第二号に掲げる金額を控除した金額を第七十一条の四十八第一項に規定する特定株式等譲渡所得金額とみなして、道府県民税の株式等譲渡所得割を課する。

English (Machine translation, not official):

> Where an event of non-performance of contract, etc. has arisen with respect to an individual who has opened a minor's account and Article 37-14-2, paragraph (8) of the Act on Special Measures Concerning Taxation has been applied, a prefecture is to impose the share transfer income levy of prefectural inhabitant tax on the amount obtained by deducting the amount set out in item (ii) of that paragraph from the amount set out in item (i) of that paragraph, deeming it to be the amount of capital gains from specified shares, etc. prescribed in Article 71-48, paragraph (1).

## 2. 1 January 2027 — Act No. 2 of 2026

- State: Not yet in force
- Takes effect: 1 January 2027
- The amendment: Moved to Supplementary Provisions, Article 35-3-5, paragraph (1); its words stay the same (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002

Japanese:

> 道府県は、未成年者口座を開設している個人について、契約不履行等事由が生じ、租税特別措置法第三十七条の十四の二第八項の規定の適用を受けたときは、同項第一号に掲げる金額から同項第二号に掲げる金額を控除した金額を第七十一条の四十八第一項に規定する特定株式等譲渡所得金額とみなして、道府県民税の株式等譲渡所得割を課する。

English (Machine translation, not official):

> Where an event of non-performance of contract, etc. has arisen with respect to an individual who has opened a minor's account and Article 37-14-2, paragraph (8) of the Act on Special Measures Concerning Taxation has been applied, a prefecture is to impose the share transfer income levy of prefectural inhabitant tax on the amount obtained by deducting the amount set out in item (ii) of that paragraph from the amount set out in item (i) of that paragraph, deeming it to be the amount of capital gains from specified shares, etc. prescribed in Article 71-48, paragraph (1).

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/487)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270101_507AC0000000007)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270101_508AC0000000002)